American Trails EIN 52-1591902

American Trails

EIN  52-1591902 Public charity (501(c)(3)) Cottonwood, CA
Form 990 (PDF) Compare with another nonprofit →
Verified accurate 9/14/26 · see original filing: IRS
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Size
$1–10M
What they do
Advances quality trails and greenways through collaboration, education, and communication.
Leadership
Mike Passo · Executive Director · $101K
Money in and out
$1.6M revenue, $1.7M expenses
Bottom line
85% program efficiency

Advances quality trails and greenways through collaboration, education, and communication. For fiscal year 2024 it reported $1.6M in revenue, $1.7M in expenses, and $17K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$1.6M
Pt VIII · Ln 12
Total expenses
$1.7M
Pt IX · Ln 25
Net assets
$17K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$107K
Where spending went · Part IX cols B–D
Program services $0.85 Management & general $0.10 Fundraising $0.04
Program efficiency
85%
of spending reaches programs▼ -1% vs prior filing year
Operating runway
1.3mo
months of highly liquid reserves at operating expense rate▲ +86% vs prior filing year
Surplus margin
-7%
revenue over expenses, this year▲ +34% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$1.6M
FY2024▲ +12%
Expenses
$1.7M
FY2024▲ +9%
Total assets
$550K
FY2024▲ +166%
Total liabilities
$534K
FY2024▲ +538%
Total revenue
$1.6M
Pt VIII · Ln 12
Total expenses
$1.7M
Pt IX · Ln 25
Net assets
$17K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$107K
Total assetsPt X · Ln 16$550K
Program-expense ratioPt IX · col B85%
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 49
Mission & Programs · Part III

Where the work happens

3 program services account for $1.3M of program spending, described in the organization's own filed words · FY2024.
01

Legacy Trails Program

Enables project partners from nonmotorized and motorized user groups to complete trails projects on lands managed by the usda forest service, which improve watershed health, restore aquatic organism passages, preserve access, and decommission unauthorized and previously closed trails.

$1.1Mprogram expense
02

National Trails Training Partnership

As the lead trail organization for the partnership, american trails is also providing on-line details of businesses, products, and services that support trail planning, improvement, and education. American trails provides workshops on key trail topics for states and local groups to host.

$136Kprogram expense
03

International Trails Summit

Every two years american trails and the professional trailbuilders association sponsors the international trails summit to bring together trail and greenway advocates, managers, planners, and users, as well as tourism and business interests.

$11Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CAmerican Trails
EINHdr · item D52-1591902
Principal addressHdr · item CCottonwood, CA
WebsiteHdr · item Jwww.americantrails.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFRecreation & Sports (N32Z)
Ruling yearIRS BMFFeb 1989

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a9
Independent voting membersPt VI · Ln 1b9
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$100,832Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Mike Passo$100,832$97,295$88,294$74,923$69,422

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Contributions & grants$1.6M · 98%
Program service revenue$41K · 3%
Contributions & grants98%$1.6M
Program service revenue3%$41K
Investment income$3
— government grantsLn 1e$1.4M
Total revenueLn 12$1.6M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.85 Management & general $0.10 Fundraising $0.04
Program services85%$1.5M
Management & general10%$177K
Fundraising4%$72K
Total functional expensesLn 25$1.7M

Balance Sheet

Part X · end of year
CashLn 1$179K
Total assetsLn 16$550K
Total liabilitiesLn 26$534K
Total net assetsLn 32$17K
Months of cash on handcomputed1.3

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $179K · Operating expenses/yr $1.7M
1.3 months
Where the money goes
Program services
Program services $1.5M · Total expenses $1.7M
85%
Management & General
Management & general $177K · Total expenses $1.7M
10%
Fundraising
Fundraising $72K · Total expenses $1.7M
4%
Cost to raise $1
Fundraising expense (3-yr avg) $37K · Solicited contributions (3-yr avg) $153K
$0.25 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $1.6M · Total revenue $1.6M
98%
Government reliance
Government grants $1.4M · Total revenue $1.6M
87%
Earned-income share
Program service revenue $41K · Total revenue $1.6M
3%
Investment reliance
Investment income $3 · Total revenue $1.6M
0%
Program self-sufficiency
Program service revenue $41K · Total expenses $1.7M
2%
Growth & trend
Revenue growth (YoY)
This year $1.6M · Prior year $1.4M
+12%
Revenue CAGR
FY2020 $432K · FY2024 $1.6M
+39%
Net-asset trend (YoY)
End of year $17K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $1.6M · Expenses $1.7M
-7%
Liabilities-to-Assets
Total liabilities — · Total assets $550K
Net-asset ratio
Net assets $17K · Total assets $550K
3%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $550K
0%
People & payroll
Highest Reported Total Compensation
Individual Mike Passo · Reported title EXECUTIVE DIRECTOR · Highest reported compensation $101K · Total expenses $1.7M
6%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $397K · Total expenses $1.7M
23%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 85%
Overhead ratio 10%
Fundraising cost ratio 5%
Revenue growth 12%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 1%
Fundraising fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 3 funders$15K
See all 3 funders →
Grants paid · 62 grants · $1.5M · 2022–2024
Tread Lightly INCUT · FY2024$74,643
SeedsMI · FY2024$74,618
Partnership for Youth INCMO · FY2024$69,700
American Hiking SocietyMD · FY2024$31,549
Pulaski Users Group INCID · FY2024$20,105
Tahoe Rim Trail AssociationNV · FY2024$17,726
See all 62 grants →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$1.6M revenue · viewing · ⤓ 990 PDF
FY2023$1.4M revenue · ⤓ 990 PDF
FY2022$789K revenue · ⤓ 990 PDF
FY2021$773K revenue · ⤓ 990 PDF
FY2020$432K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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